# The Value Added Tax (Amendment) (No. 5) Regulations 2007, Introduction: Introductory text


Value added tax
Made 20th July 2007
Laid before the House of Commons 23rd July 2007
Coming into force in accordance with regulation 1(2)
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 49(2), (2A) and (3) of, and paragraphs 2A, 2B and 3 of Schedule 11 to, the Value Added Tax Act 1994:

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Source: https://www.legislation.gov.uk/uksi/2007/2085/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2007/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.